S. 3134 — Rural Heritage Conservation Act

Summary

Rural Heritage Conservation Act - Amends the Internal Revenue Code to: (1) allow a limited credit to an eligible farmer or rancher for a qualified conservation contribution; (2) treat such a farmer or rancher as an individual with respect to any such contribution with respect to the charitable contribution limit; and (3) expand, for estate tax purposes, the definition of land which may qualify for a conservation contribution.

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Legislative Actions

2000-09-28
Introduced in Senate
2000-09-28
Sponsor introductory remarks on measure. (CR S9473-9474)
2000-09-28
Read twice and referred to the Committee on Finance.

Rural Heritage Conservation Act

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